Recently, Uber restructured its operations and moved its entire India business to the Indian domiciled Uber India Systems. Earlier, Uber India was only engaged in providing marketing and support functions to Uber B.V., a company which was registered in Netherlands and had responsibility of performing core functions with respect to Uber’s operations in India, such as processing payments, etc. One of the primary reasons cited for the restructure was an issue encountered by Uber India, with respect to tax deduction of payments made to its foreign entity, Uber B.V.